Indonesia: Changes to Import Duties, Stamp Duty, Prohibited Goods and Telecommunications

New import duty rates for imports from EFTA countries

Following the ratification of the Comprehensive Economic Partnership Agreement between the Republic of Indonesia (IE-CEPA) and the European Free Trade Association (EFTA) countries, the Ministry of Finance (MoF) issued the regulations No. 152/PMK.010/2021 (PMK- 152/2021) in force from 1 November 2021 concerning import duty tariffs on imports from EFTA countries.

Imports from EFTA countries to Indonesia will be subject to import tariffs lower than the general tariffs (most favored nation), which differ according to the type of product and their periods of application. The annex to PMK-152/2021 provides the list of applicable import duty rates for each HS code.

Import duties for certain products are subject to a tariff quota (TC) regime. Import duties for goods subject to the TRQ are applied as follows:

  • Tariff of 50% of the general tariff, for goods entering the quota; and
  • Tariff of 60% of the general tariff, for goods classified out of quota.

The In-Quota Preferential Tariff is a preferential import duty tariff within the TRQ regime which is determined for imported goods not exceeding the annual quota of the TRQ regime. While the out-of-quota preferential tariff is a tariff of preferential import duty within the TRQ regime which is determined on the imported goods exceeding the annual quota of the TRQ regime.

New list of goods prohibited for export and import

To manage the traffic of prohibited goods and support the performance of the national logistics ecosystem, the Ministry of Finance issued Regulation No. 43/KM.4/2021 (PMK-43/2021) detailing the list of prohibited goods to the export and import. to Indonesia, starting November 15, 2021, with details of the list attached.

Group classifications of produced goods whose export from Indonesia is prohibited include certain products made from wood, rubber, marl, subsidized fertilizers, mining products, cultural heritage and scrap metal.

While the product group classifications of goods that are prohibited from exporting and importing to Indonesia are, for example, sugar, rice, substances that damage the ozone layer (BPO), dangerous and toxic, medical products using mercury, etc.

Appointment of stamp duty collectors and administration of stamp duty returns

The Ministry of Finance has issued the Implementing Regulations for the new Regulation No. 151/PMK.03/2021 (PMK-151/2021) on Stamp Duty, effective from October 27, 2021, regarding appointment procedures stamp duty collectors and stamp duty administration. returns, as follows:

  • Taxpayers meeting the criteria for facilitating the issuance of securities in the form of checks and/or issuing/facilitating the issuance of certain documents, i.e. a total of more than 1,000 documents per month;
  • Some documents are securities transaction documents, including futures transaction documents with any name and in any form; declaration letters, together with copies of said letters; and documents showing a sum of money with a face value greater than IDR 5 million ($349), such as a cash receipt or acknowledgment of debt settlement;
  • Taxpayers fulfilling the above criteria can be officially recognized by the Director General of Taxes (DGT). Taxpayers meeting the criteria but not yet designated, taxpayers can file a notification online;
  • Collect the declared stamp duty amount and pay it before the 10th and 20th of the following month, respectively;
  • Include details of instruction manual, notification/revocation of appointment as stamp duty collector, refund and overbooking of stamp duty, format of stamp duty report.

The provisions relating to the signing of the stamp duty declaration, administrative penalties/sanctions and the modification of the stamp duty declaration refer to the general tax laws and regulations in force.

IMEI notification and registration procedures

The Director General of Customs and Excise (DGCE) recently published Regulation No. PER-13/BC/2021 (PER-13/2021) effective as of December 9, 2021, which repeals the previous DGCE Regulation No. 5/ 2020 (PER-5) concerning procedures for notification and registration of International Mobile Equipment Identity (IMEI) codes of telecommunications devices (the devices). These notifications and registrations are necessary for telecommunications devices to connect to a national mobile network.

The IMEI notification is relevant for devices obtained through applicable customs procedures at DGCE offices. The procedure for submitting IMEI notifications for devices in PER-13 is substantially similar to the procedure described in PER-5. However, PER-13 now requires that the IMEI be submitted to the IMEI check system via an online platform of the DGCE Computer Service System (SKP).

The IMEI record is stipulated as follows:

  • For devices transported by passengers or carrier crews, they must be filed using an electronic registration form from the DGCE;
  • For devices carried in the hands of foreign tourists, officials or representatives of foreign countries and international organizations in Indonesia registered through communication and IT with the IMEI; and
  • For devices imported via postal service providers via consignment note (CN-22/CN-23 or PIBK).

Fabian Abi Cakra

Partner, GNV Consulting Services

Irma Batubara

Director, GNV Consulting Services

The content of this site is intended for financial institutions, professional investors and their professional advisers. It is only for information. Please read our terms and conditions and privacy policy before using the site. All material is subject to strictly enforced copyright laws.

© 2021 Euromoney Institutional Investor PLC. For help, please see our FAQ.